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Income taxation of old-age pensioners
Hrubý, Štěpán ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
Presented bachelor thesis is focused on income taxation considering senior population. The scope of this work was either amendment of income taxation for 2011 closely related to old-age pensioners. The introduction briefly describes conditions of old-age pensioners with respect to approval requirements of old-age pension and currently to their economic activity. The second chapter summarizes the knowledge of law when taking into account pension taxation and income coming out of economic activities. The end part is focused on amendment directing pension taxation when having more than one income with gainful occupation and permanent hire. The aim of this work was to summarize and review the entire conditions incidental to income taxation considering people at retirement age with respect to old-age pensions and in addition to point out the differences between income taxation coming out from senior gainful occupation and notably, to find out expected divergences at income retirement for seniors within 2011.
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Foreignes on the Labour Market in the Czech Republic
Duchoňová, Veronika ; Kaczor, Pavel (advisor) ; Luštický, Martin (referee)
Foreigners are a natural part of life in each country and they have become a necessity for further development of the labor market and therefore for development and growth of the whole economy. This work deals with the problems of foreigners in the labor market in the Czech Republic, analyzes their numbers by countries of origin, their professional structure and works with many half-truths and "myths" about foreigners. I try to confirm or refute these "myths" on the basis of relevant data.
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The analysis of unemployment of inhabitants in older working age in the Czech Republic
Petrusová, Alena ; Vostrovská, Zdenka (advisor) ; Kotýnková, Magdalena (referee)
The thesis deals with unemployment of elderly people in the Czech Republic and tries to find out reasons of their increasing unemployment in comparison with younger inhabitants. Therefore it describes the effectiveness of labour market and the unemployment questions in the theoretical part. The thesis then analyzes the development of employment and unemployment of elderly in the last years and based on this it detects that the employment of elderly is increasing due to restrictions of escape to inactivity though, but their unemployment is increasing too. This work finds out that older people are disadvantaged on the labour market and describes arguments leading to incuriousness for elderly on the part of firms. The prediction of future development of their unemployment says that chances to success on the labour market may rise up for elderly. In conclusion there are presented government measures to support status of elderly on the labour market in the Czech Republic and there are shown eventual solutions of their unemployment.
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