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The Retirement Age - the development and determinats influence over its changes
Nešporová, Stanislava ; Potůček, Martin (advisor) ; Hedbávný, Petr (referee)
The diploma thesis generally focuses on pension systems, specifically on the institution of retirement age. This institution is very important for the old-age pension system and its stability. Retirement age is an important determinant of every pension system. Demographic and economic state of society depends, among other things, on age at which citizens can retire, it's associated with standard of living of state residents. It also affects job opportunities. Since its inception the retirement age in the Czech Republic has gone through many modifications. Based on the theory of actor-centered institutionalism, the diploma thesis addresses the determinants that influenced the development of retirement age institute, including its institutional framework and actors involved in its changes. It also deals with its developmental stages. Comparison with the development in Slovakia (in some parts of diploma thesis only) will be enriched the conceptual, empirical as well as methodological realm of the thesis. Czech and Slovak Republics have shared history but the pension systems of both countries have considerably diverged. In conclusion the diploma thesis specifies the wider context of the retirement age as a part of the overall pension system. Powered by TCPDF (www.tcpdf.org)
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Material security of the elderly - old age pension and pension reform
Biedermann, Patrik ; Lang, Roman (advisor) ; Tomšej, Jakub (referee)
- 1 - Material security of the elderly - old age pension and pension reform Abstract The topic of this diploma thesis is the material security of the elderly - old age pension and pension reform. Its aim is to present the issue of old-age pensions in detail, to point out the shortcomings of the Czech pension system and offer the possibility of comparing it with the pension systems of Chile, Great Britain and Sweden. The first part defines the legal regulation of old-age pensions and their purpose. The conditions of entitlement to a pension are also described, namely the retirement age and the condition for obtaining the required period of pension insurance. The calculation and amount of old-age pensions are outlined and individual types of this pension are illustrated by using model example. Moreover, the issue of working pensioners is discussed. The second part of the thesis deals with the organization and management of the material security of the elderly. Specifically, the competence of social security authorities in this area is determined and then the individual phases of proceedings before these authorities are described. The proceedings have the nature of administrative proceedings and require a high level of expertise of the Czech Social Security Administration officials. In addition, the chapter is...
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Vliv stárnutí populace na velikost deficitu státního rozpočtu České republiky
Kotek, Jan
Kotek, J. Influence of population ageing on the state budget deficit of the Czech Re-public. Bachelor thesis. Brno: Mendel University in Brno, 2017. Bachelor thesis is focused on the influence of population ageing on the state budget deficit of the Czech Republic. The aim of the bachelor thesis is to demonstrate the impact of the demographic development of the Czech Republic on the changes of the state budget deficit. Bachelor thesis is divided into three parts. The first part is theoretical. In the theoretical part is defined state budget, its functions, and the structure. The first part also includes explanation of demography. In the second practical part by regression model is demonstrated dependence between demo-graphic changes of the population and the size of the state budget deficit in the Czech Republic for the period 2000-2015. The last, final part, is focused on forecast of the future development of the examined phenomenon and its possible affecting.
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Daňové zaťaženie podnikajúcej fyzickej osoby a spoločníka spoločnosti s ručením obmedzeným
Káčerová, Ivana
This thesis deals with a problem of choosing an appropriate form of business. Tax burden of a self-employed person is analysed, as well as of a partner of a limited liability company. The tax burden is primarily examined from a perspective of contributions to the social and health insurance at different levels of the tax base. In case of a limited liability company, several variants of remuneration for a business partner are reviewed. Furthermore, this paper contains a comparison of a development of the overall tax burden in the period between 2014 and 2017. Finally, influence of a business form on the retirement pension is investigated. In the end of this paper, specific recommendations on choosing the most suitable form of business based on the given tax bases, the total income tax burden and the future retirement pension for virtual entrepreneurs are stated.
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Sociální zabezpečení osob samostatně výdělečně činných
Chudá, Barbora
This bachelor thesis focuses on the social security of self-employed persons and security for old age through investment or saving. It deals with the primarily possibility of voluntary payment of pension insurance rate for self-employed persons. In term of a quantitative questionnaire research is found out low awareness and knowledge about social and pension insurance. It is also found out low level of motivation for voluntary paying to insurance rate and for securing the future for the period of age. Respondents do not use financial advisory services and their interest in financial products has not been proven. According to results saving is the most used and most popular product. The most popular type of investment is regular investment. Further is made a comparison selected financial products of capital markets, which are currently available and their application for specific examples. Application shows that the choice of financial product depends the most on the length of the investment horizon. Investments are preferable for persons with an investment horizon longer than 15 years. Saving is more convenient to close in less time.
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Dopady odměňování společníků s.r.o. ve vazbě na výši starobního důchodu
Holíková, Lenka
The thesis deals with remunerations of the limited partners of limited liability companies and the influence of this action on both the current and the future income of the limited partner. For each type of remuneration, with regard to different levels of incomes, a current levy is observed. The influence on the future incomes is determined by the level of the old age pension which is acquired by the limited partner-depending on the chosen the remuneration type-from the state budget. The outcomes are gained from model examples which are supposed to serve as an overview of all the possibilities of remuneration, including their combinations. The results deal with the impacts of every type of remuneration on the state budget as well. A part of the thesis is focused on a comparison of incomes of the limited partners and incomes of self-employed people. The differences are seen from both the level of taxation and the amount of the old age pension point of view and are aimed at social insurance. The impact on the state budget is added as well.
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Zaostává úroveň starobních důchodů v České republice za vývojem v zemích eurozóny?
Václavková, Petra
Alterations of pension system dynamics are nowadays in a focal point of political discussion. The aging population demographics in the EU countries forces local governments to adjust their social security systems to avoid tax overburdening of the economically productive population. On the flip side, governments need to ensure sufficiently high retirement payments for pensioners are in place to cover life expenses and assure a certain standard quality of life. This thesis examines the characteristics of pension systems in select EU countries, namely Austria, Germany, and Slovakia, together with a contrast and comparison of these systems to the one currently in use in the Czech Republic. Specifically, this thesis elaborates on comparing the demographic and economic factors in the aforementioned countries as well as the influence of these factors on the level of the retirement income (factors include, e.g., average monthly wages, average monthly pension, average housing and utilities costs, etc.). The subsequent comparative analysis is an amalgamation of select study materials and statistical calculations based on the results of the questionnaire survey conducted as part of this thesis work.
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Využití příjmů a výdajů na spolupracující osoby
Radochová, Martina
This bachelor thesis deals with the distribution of incomes and expenses between cooperating persons and members involved in the operation of the family factory. The aim of the thesis is to evaluate the distribution of incomes and expenses between cooperating persons on the future pension of a businessman and cooperating persons. In the thesis there is also made a calculation of a possible tax saving from incomes and payment for social and health insurance at different levels of incomes and tax basis of businessman and cooperating persons. The results were based on calculations. At the end of the thesis are suggestions for what payers and in what conditions is advantageous to use this institute.
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Odvody sociálneho poistenia fyzických osôb vo väzbe na ich dôchodok
Vetráková, Michaela
This diploma thesis deals with the issue of tax and levy obligations of employees, self-employed persons and partners of limited company to the state budget. It puts emphasis on the field of social insurance in relation to the analysis of pensions systems and determination of the amount of old age pension in the Slovak and Czech Republic. Own work consists in making model examples that serve to compare mandatory levies and old age pension paid in the future. Based on results achieved, there are suggested recommendations for the social security system, which lead to reduction of the differences between employees and entrepreneurs in the Czech Republic.
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Souběh funkce člena statutárního orgánu a zaměstnance ve vybraném podniku
Otčenášková, Iva
OTČENÁŠKOVÁ, I. Concurrence of a member of the statutory body and employee in a selected company. Bachelor thesis. Brno: Mendel University, 2019. This bachelor thesis deals with the issue of overlapping of functions in a person who is member of the statutory body and employee in selected company JASYKO s. r. o. Literary research is based on professional literature and judica-ture conclusions concerning the selected issue. It also describes characteristics for a limited liability company, the employment relationship and the payment of statutory payments. The practical part deals with the description of the current situation in a company, including income taxation. Based on the models, the basis for optimizing income taxation and pension security was proposed.
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