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Systém pojistného na sociální zabezpečení v souvislosti s demografickým vývojem
Zeráková, Petra
This diploma thesis is focused on the evaluation of the financial sustainability of the pension system in the Czech Republic in connection with the effects of demographic development on the social security system. Based on important findings, this diploma thesis evaluates the sustainability of the current pension system in connection to the method of its financing. Furthermore, the work analyzes demographic, economic and political aspects that significantly affect the pension system. Model calculations that compare the social security contributions of self-employed persons and employees are demonstrated at the end of the thesis. Based on the analysis of the obtained results of individual model variants, some monthly repositories for supplementary pension savings are further calculated, taking into account the income and age group of individuals, which would lead to a set standard of living for pensioners in amount of 70% of its net wage during economic activity.
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Odvody sociálního pojištění ve vazbě na důchodové aspekty
Kyseláková, Eva
Thesis focuses on the obligation of social insurance contributions and the resulting level of retirement pensions for selected groups of taxpayers (employees and self-employed persons). For employees, work also focuses on the differences in contributions and pension levels based on the level of income, the length of insurance period and the number of children raised. At first, the theoretical part of the thesis describes the whole social security system and the current situation not only in Czech Republic, but pension systems of Slovakia, Austria, the Netherlands and Sweden are also included. Subsequently, the practical part describes the development affecting the sustainability of the pension system and puts together concrete model examples, which can identify the relationship between wages (thus social contributions) and the retirement pensions. Based on the results, changes that would affect the level of social security contributions and retirement pension are advised.
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Důchodový systém ČR ve výhledu budoucího demografického vývoje
Trinček, Michal
The pension system of the Czech Republic and its evolution from 1993 is described in this diploma thesis. The diploma thesis also describes demographic indicators and indicators of pension insurance system from 2000 by time series analysis and prediction of the future trend. The thesis mentions effects of the Covid-19 pandemic on the income of the pension insurance system, the number of granted pensions and the number of deaths. Proposals for possible measures to improve adverse developments in the pension system.
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Aspekty odměňování společníků s.r.o. ve vazbě na výši starobního důchodu
Blažková, Jana
Blažková, J. Aspects of the remuneration of the partners of a limited liability company in relation to the amount of the pension. Diploma thesis. Brno, Mendel University in Brno, 2022. The diploma thesis deals with various forms of remuneration of partners of a limited liability company. It examines these forms with regard to the amount of the total burden of contributions, the net income, and also with regard to his pension paid in the future. The tax burden is also compared within the V4 countries. The thesis also discusses the amount of monthly savings in the III. pension pillars, which can help reduce the decline in the living standards of taxpayers. A comparative analysis of a self-employed person and a partner in a limited liability company points out to significant differences in contributions to the state budget at the same level of their current income. These differences also have an impact on the amount of their future pensions Recommendations are presented in the work, which could lead to higher revenues in the state budget and could contribute to solving the pension reform.
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Výhled penzijního systému ČR s ohledem na jeho aktuální změny
Hájková, Michelle Carol
Hájková, M.C. Outlook of Czech pension system with consideration on its current changes. Diploma thesis. Brno: Mendel University, 2019. This thesis is dedicated to actual attempts to reform Czech pension system. Proposed changes are at first compared with parameters of current pension sys-tem and then are parleyed with impacts of implementing these changes. Thesis reviews impacts of financial sustainibility and separate income classes citizens.
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Výše starobního důchodu v zemích V4 v letech 2010-2018
Prokešová, Veronika
The bachelor thesis focuses on the comparison of the old-age pensions in the countries of the Visegrad group using selected indicators. The theoretical part studies pension systems in general, Visegrad group and describes individual pillars and their reforms in each country of V4. The findings of the thesis derive from the time series analysis which evaluated development of the expenditures on old-age pensions and how a change in the age structure of the population affects state expenditures. In the conclusion, a comparison of the V4 countries and prognosis of future development will be made.
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Vliv výše sociálního pojistného na daňové zatížení fyzických osob v zemích OECD
Hasíková, Iva
This diploma thesis is focused on the impact of the amount of social insurance on the taxation of wages in the OECD member countries, for the purpose of comparing the member countries divided into pension models. Recommendations for the pension system of the Czech Republic were established from the pension system in the OECD member countries. The resulting recommendations are also based on the pension reform proposal presented by the Commission for Fair Pensions and the OECD recommendations for the Czech pension system itself. The thesis also includes the concept of super gross wage and the circumstances of its implementation and abolition. This part of the thesis examines the impact of the change in the personal income tax base on taxpayers and state budget revenues.
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Supplementary pension savings funds within the pension system of the Czech Republic
PRÁŠILOVÁ, Vendula
The topic of the bachelor thesis focuses on supplementary pension savings funds within the pension system of the Czech Republic. The aim of the thesis is to analyse the participatory and transformed funds according to the set criteria and to evaluate the impact of the planned changes in the pension system on these funds. In the first part of the analysis, pension companies are evaluated on the basis of the number of active participants, funds invested, funds offered and management costs. The analysis then focuses on the appreciation and real appreciation of the funds as well as the risks associated with the investments, where statistical indicators such as standard deviation and coefficient of variation are key. The funds are divided into transformed and participating funds and further divided into mandatory conservative, balanced and dynamic participating funds. The results of the analysis determine the best pension company, which is ranked based on a proprietary evaluation process.
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Comparison Of The Pension System Of The Czech Republic And Slovakia
Koláčný, Jiří ; Poláček, Tomáš (referee) ; Bočková, Nina (advisor)
The subject of the thesis is comparison of the pension system in the Czech Republic and Slovak and their complex evaluation. Due to steadily degradating demographic distribution, a change in the pension system is necessary as a current state of affairs is unsustainable for the future. The first pension pillar, paid by the state, will not be able to finance a degnified pension for an increasing of retired people. In my thesis, I will compare which of the above countries is better prepared for change. Pension reduction are expected to be up to ten per-cent, so it is important to inform and prevent, for example, meaningful retirement savings.
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