|
|
Comparison of pension systems in the Czech Republic and the United States of America
Brtník, Karel ; Potůček, Martin (advisor) ; Kotrusová, Miriam (referee)
This thesis present an analysis of pension systems in the Czech Republic and the United States of America, according to the status in 2013. The aim is to make comparison of pension schemes based on defined criteria, that are budgetary responsibility, the quality of life for the elderly, social justice, social solidarity, equivalence and financial sustainability of the pension system. Another objective is to compare each pillar of the pension systems and analyze the different elements of the benefits that are provided from mentioned pillars. Theoretical basis include the Welfare State theory, the theory of public finance and the theory of market, state and civic sector and the criterion anchoring of the reform. The research is devoted to the analysis of pension systems ability to provide an adequate income in retirement, what is the real purchasing power of pensioners, whether the pension systems are due to unfavorable demographic development in the future financially sustainable and how the pension system encourages older workers to remain in the labor market.
|
|
|
Pension reform in the Czech Republic
Pastuszek, Marek ; Štangová, Věra (advisor) ; Lang, Roman (referee)
Pension reform in the Czech republic Abstract This thesis analyzes the development and changes of the pension system in the Czech Republic. The main attention is paid to the legal regulation of old age pension. Old age security is an essential element of the social stability of the state. The share of older people in the population increases in the long term, which places higher demands on the state budget. The main goal of implementation of the pension reform is to take measures to make the pension system sustainable in the future. The thesis is systematically divided into five chapters. The first chapter deals with social rights, their development and enshrinement in the documents of international organizations and the Czech legal system. Social rights belong to fundamental human rights. In the context of the thesis, adequate material security in old age is the most important right. The second chapter discusses the social security system. Its task is to deal with social events affecting the population. It uses various legal instruments for this purpose, especially social insurance. The social security system is affected by number of factors, which are also described in this chapter. The third chapter is dedicated to the current legislation of the pension system in the Czech Republic. Its pillar structure...
|
|
|
Obligations of the employer in sickness and pension insurance
Ježková, Martina ; Lang, Roman (advisor) ; Tomšej, Jakub (referee)
Obligations of the employer in sickness and pension insurance Abstract This thesis deals with the individual obligations of the employer in sickness and pension insurance. Sickness and pension insurance are two of the social insurance subsystems. The state does part of its responsibilities in this area through employers, as they have the easiest access to some information. Of course, the state could obtain information from the employees themselves, but this would represent a huge administrative burden on the state and a great logistical problem in how to actually obtain information from the employees. Obligations that an employer must fulfil may be difficult for a small employer who does not want to hire external companies to fulfil its obligations to the state and it can be almost impossible to fulfil all obligations properly. The most well-known obligations of employers, of which (perhaps) all citizen-employees know, are payments into the sickness and pension insurance system in the form of social security contributions. The employer pays the social security contributions for himself and his employees. However, this is certainly not the only obligation of employers. There are many more of obligations and they are regulated in various pieces of legislation. Therefore, the aim of this thesis is to present...
|
|
|
Solidarity and equivalence in the pension system
KELLEROVÁ, Michaela
The basic compulsory pension insurance in the Czech Republic is based on a solidarity principle, it is benefit-based and financed continuously, it is universal and secures all the economically active people. Due to a present demographic development, the pension system in the Czech Republic is, as well as in most of European countries, financially unsustainable in the long term with a present parameters setting. The pensions from the first pillar will not be sufficient for future pensioners due to the population ageing. Therefore there is a trend of strengthening the principle of equivalence through the development of the second and third pillars of the pension insurance in European pension systems in the framework of the pension reforms systems. The bachelor thesis is divided into a theoretical and practical part. The theoretical part defines the place of the pension system in the social security and its principles of solidarity and equivalence. The practical part is based on the quantitative research. A method of interviewing through a questionnaire was used for data collecting. The survey tool was focused on the respondents´ opinions on the present system in CR. The aim of the thesis is to provide the point of view of the citizens of the pension security and answer the questions whether the financial security of people about to retire should be fully provided by the state and whether they find the present pension system fair. To complete the aim, two hypotheses were set and these were verified by the survey. It was concluded that people do not think it should be only the state to take care of them but they try to take care of themselves by their own means. They do not consider the pension system fair and they criticise its too wide solidarity. The outputs of this bachelor thesis might serve as a topic for a further survey as well as a sociological research for investigating the citizens´ opinions on the pension reform support.
|
|
|
Selected Social Security Data - 2014
Český statistický úřad
Základní informace o počtu osob nemocensky pojištěných, dávkách nemocenského a důchodového pojištění, počtu důchodců a vyplácených důchodů, průměrné měsíční výši důchodu, výdajích na důchodové pojištění, dávkách státní sociální podpory v ČR a jednotlivých krajích. Dále jsou uvedeny také údaje charakterizující síť státních, obecních, církevních a ostatních zařízení sociální péče.
Fulltext:  PDF
|
|
|
Comparison of social insurance of employees and the self-employed in Czech republic
Soukupová, Aneta ; Chvátalová, Iva (advisor) ; Kačírková, Eliška (referee)
The topic of the thesis is the comparison of social insurance of employees and self-employed in the Czech Republic. The thesis is divided into five chapters. The first chapter is about social security in general. The second one analyses the various types of insurance from the perspective of employees and from the perspective of the self-employed in the third part. The fourth chapter presents a comparison of the insurance for both subjects, and the fifth chapter summarizes the social security and proposes suggestions de lege ferenda. The aim of the thesis is to make a systematic comparison and evaluation of insurance systems for both subjects and to highlight the diversity and identity of both systems. The second aim is to propose changes in insurance legislation for each one or for both subjects, to equalize the conditions for both subjects. Changes are based on a previous comparison and on the differences, which were highlighted.
|
|
|
Pension insurance account - historical analysis
Šiplová, Dominika ; Klazar, Stanislav (advisor) ; Borešová, Pavlína (referee)
The bachelor thesis deals with a pension insurance account, which shows incomes and expenditures of the pension insurance scheme. The main aim of the bachelor thesis is to find factors that influence this system, and hence the pension insurance account, and by analyzing individual factors determine the extent to which the system affect and whether it is possible to determine one factor that has a dominant influence. The theoretical part of tha bachelor thesis descibes the social policy, which also includes the pension system, and the pension insurance system in the Czech Republic. The practical part describes the results of the checking action of the NKÚ dealing with the financing of the pension system in the Czech Republic and the individual factors that were selected according to the income and expenditure equation of the pension system and the prediction of the demographic development of the Czech Republic. The following is a summary of the analyzes carried out, including and assessment of the state of the funds is the special pension insurance account, respectively special reserve account for retirement reform between 1996 and 2014.
|
|
|
The employee benefits under Czech accounting regulations and IFRS
Béliková, Pavlína ; Müllerová, Libuše (advisor) ; Černá, Zdeňka (referee)
The thesis deals with the issue of employee benefits from accounting and tax point of view. At the beginning of the thesis there are several views on how employee benefits can be broken down and types to improve their efficiency. The thesis further defines how the employee benefits can be charged in the Czech accounting regulations. The content is the analysis of the most frequently provided employee benefits, on the basis of which are described in the next chapter the most frequent types of benefits, their tax regime and accounting capture. Everything is illustrated in practical examples. Another part of the thesis is devoted to IFRS accounting and individual types of employee benefits. At the end of the thesis the comparison of the Czech accounting regulations and the IFRS is made.
|
|
|
Analysis of the pension system and its comparison between the Czech Republic and other Visegrad Group countries in the period 2004 - 2016
Kissová, Adriana ; Zeman, Martin (advisor) ; Křeček, Štěpán (referee)
Countries of the Visegrad Group implemented a number of parametric and systemic reforms of pension systems between 2004 and 2016. The second pillar of the pension system was abolished in 2016 in the Czech Republic and remaining second pillars were considerably reduced. Not only for these reforms are pension pillars different in these countries. The aim of this thesis is to analyse pension systems of the Visegrad Group countries and to compare the differences between replacement rates by country. The comparison shows that replacement rates are different across selected countries. As the wage increases, the net replacement rate is decreasing for Czech, Slovak and Polish citizens. In the case of Hungary, this claim is not valid. The lowest replacement rates of above-average wages are in the Czech Republic, so it is desirable to support alternative ways of supplementary retirement savings. Based on the findings of the thesis economic and political recommendations are proposed for political elites of these nations.
|
|
|
Pension security of miners in the Czech Republic
Holečková, Romana ; Vysokajová, Margerita (advisor) ; Štefko, Martin (referee) ; Lang, Roman (referee) ; Ryba, Jan (referee)
This thesis deals with the analysis of the pension security of miners in the Czech Republic from its historical beginnings to the present day, with the main focus on the legislation de lege lata. The selected range of employees in mining industry is in Czech law of pension insurance in comparison with other insured persons favoured in determination of retirement age and the determination of amount of the old-age pension. These benefits are limited for the time being; however, currently the preferences are enforced to be listed in the public pension system permanently. The main focus of work is therefore an analysis of the legislation relating to the entitlement of miners to an old-age pension, taking into account the specific retirement age and the determination of the amount of this pension. The work also touches other pension benefits paid out of the Czech pension system, i.e. disabled pension and survivors' pensions. Mentioned are also some of the claims arising from compensation legislation and the selected topics of international legal issues that may have an effect on the performance of paid to the miners from the Czech pension system (particularly the top-up allowance).
|
guest ::
