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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Taking into Account Number of Children in Pension System
 Bechníková, Eva ; Klazar, Stanislav (advisor) ; Schvábová, Andrea (referee)
In this thesis is introduced unusual approach of pension system which takes into account number of behaved children. Attention is given to evaluation and comparison of the specific proposals of this approach if they can contribute to financial sustainability of the pension system. The theoretical part of the thesis is focused on classification of pension systems generally and characterization of the pension system in the Czech Republic. In the practical part of my thesis, the comparison between costs for raising a child and the state children financial support is shown on the theoretical example for parents with average salaries. Finally there are two recommended proposals of pension system which take into account number of children. The first one is based on implementation of mandatory funded pillar. The second concept operates within pay-as-you-go system with implementation of generation fund. The generation fund represents financial reserve to cover pensions in the period when productive generation will not be able to finance pensions sufficiently.
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Tax assignment between the years of 2001-2007
 Bechníková, Eva ; Sedmihradská, Lucie (advisor) ; Sedmihradská, Lucie (referee)
Tax incomes of the municipalities in the Czech Republic create about half of their total revenues and therefore I deal with the way how these incomes are assigned to municipalities. The aim of this thesis is to describe the tax sharing system which was in force between 2001 and 2007 and to analyze the changes of the coefficients of community size categories between the years of 2001-2007. The majority of tax incomes is distributed on the basis of these coefficients. The coefficient is determined according to number of inhabitants and it increases with the growth of the inhabitants. The first part of the thesis deals with tax autority, classification of the tax incomes of the municipalities and description of the redistributive system of the taxes, which flow into the state budget. The second and the last part analyzes the changes of the coefficients of community size categories between the years of 2001-2007. The results of the analysis show that the impact of the coefficients of community size categories on the shares of the municipalities on the total tax incomes from the state budget is relatively considerable.
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