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The Development of Commercial Health Insurance in the Czech Republic and its Co-existence with the System of Public Health Insurance
Válková, Stanislava ; Lešetický, Ondřej (advisor) ; Drozenová, Alice (referee)
This thesis is aimed at learning selected aspects of the private health insurance system in OECD countries and its co-existence side by side with the public health insurance. Introductory chapters describe theoretic starting points and principles of functioning of the health insurance system in harmony with existing models of the healthcare policy. The analytical part of the thesis, using qualitative methods of investigation, deals with the development and the current state of the system of the health insurance in the Czech Republic from 1989 and characterizes briefly major problems being encountered and solved. Furthermore, the thesis maps trends of the health insurance in selected OECD countries, showing issues within the structure of healthcare system expenses in countries followed and their influence on the system of the health insurance. The thesis is also informing about present problems on the private health insurance market in OECD countries precisely as described in a study made by the Organization for Economic Co-operation and Development. The final chapter compares the mentioned health insurance systems from the point of view of co-payment and co-existence.
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Interactions between income taxes and social insurance
Trávníčková, Jana ; Vítek, Leoš (advisor) ; Vítek, Leoš (referee)
The bachelor's thesis is focused on interactions between income taxes and social insurance according to the Czech Republic law in 2009. At the beginning there are a brief insight into the history of these systems and the characteristics of the current state. The main part of the text is aimed at the determination of natural person income tax sub-bases, legal entity income tax base and the assessment bases for the social security and public health insurance. The emphasis is also placed on (i) the persons who are involved in particular systems, (ii) on the tax rates and (iii) on the payment of taxes/premium.
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The development of social insurance
Kopová, Markéta ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
Social insurance is an important and indivisible part of the system of taxation within the Czech Republic and it is a very important part of public revenue. This thesis deals with the development of social insurance, especially with state health insurance and social security insurance, from the standpoint of transfer of insurance to the state budget. This thesis thoroughly analyzes the important changes among the years 2006, 2008 and 2009, and it also shows the changes of the basic parameter uses in the formulas for calculation of social insurance. The most important aspects are the minimum wage and average wage, minimum and maximum basis-of-measurement of insurance and rate of social insurance. This thesis also includes empirical analysis, which uses experimental models, to show the incidence of changes within social insurance, on the individual participants in the system of social insurance. In conclusion we find the summary of the most important changes of the particular years.
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System of funding of provided health care focused on particular medical facility
Tomášová, Eva ; Maaytová, Alena (advisor) ; Maaytová, Alena (referee)
Nearly all states, in order to protect health of their inhabitants, have formed a system of public heatlhcare provided to people which is formed besides other circumstances also by influence of standard social values. The value of a humam life and the value of health are the basic values, which influence the development of the systems of healthcare in modern societies. The bachelor thesis describes the healhcare system from a point of view of 3 subjects involved and relations between them. It considers patients or insured people, who need and consume the healthcare, providers, who offer it and insurance companies, who arrange it financially.
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Fiscal effects of changes in social insurance
Skrbková, Lucie ; Klazar, Stanislav (advisor) ; Klazar, Stanislav (referee)
I have chosen the theme of social insurance for my bachelor final essay because it is a highly debated topic, and interests me because decisions and changes made in regards to social insurance impact everyone from employees, to entrepreneurs, to employers, to the state for which social insurance is paid on people's behalf, and to people without taxable income. The primary goal of this final essay is to analyze changes in revenues from social insurance, assuming variable factors which cause social insurance revenues to increase or decrease, The variable factors I will focus on include minimum wage, average wage, rate of inflation, and insurance rates. I will also mention and touch upon other factors which could influence the amount of social insurance revenues, such as demographic factors and base limits imposed for individuals. I will outline and analyze which current changes in social insurance are valid for 2009. I will search out revenues from social insurance of common budgets during the period from 1999 to 2008 and then according to this output data, I will answer the question as to why these changes were made. Finally, I will try to find the best statistics model which would sufficiently describe relationships between insurance revenues (as dependent variable) with minimum wage and average wage (as explanatory variables).
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Zavedení regulačních poplatků ve zdravotnictví
Plajtová, Jarmila ; Písař, Pavel (advisor) ; Kučerová, Jaroslava (referee)
Tato bakalářská práce zkoumá nejvíce diskutované opatření v rámci reformy zdravotnictví ministra MUDr. Tomáše Julínka ? zavedení regulačních poplatků u lékaře. Především se zabývá účelem použití tohoto opatření, tedy snahou zamezit nadměrnému plýtvání finančních prostředků ve zdravotnictví a zneužívání zdravotnických služeb ze strany pacientů. V teoretické části je jako příčina tohoto chování označena metoda financování zdravotní péče pomocí zdravotního pojištění a dále přiblížen koncept poplatků včetně jejich pozitivních a negativních důsledků. Analytická část demonstruje teoretické závěry o nadužívání v systému českého zdravotnictví a zkoumá konkrétní dopady poplatků zavedených na Slovensku v letech 2003 ? 2006.
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Development of social insurance from the standpoint of transfer of insurance-generated monies to the state budget.
Hartlová, Alena ; Klazar, Stanislav (advisor) ; Weberová, Jana (referee)
This thesis deals with the development of social insurance, specifically with health insurance and social security, from the standpoint of transfer of insurance-generated monies to the state budget. It presents the significance of social insurance in its current form and an analysis of the principal changes it has undergone in the last fifteen years. It particularly examines changes in the definition of participants in social insurance and changes in the use and structure of bases of measurement in individual insurance subsystems. This thesis also includes an analysis of these changes which seeks to analyze the past and potential impact of shifts in basic factors which influence the amount of money flowing from insurance to the state budget (such as minimum wage, average wage and number of paying participants) on individual participants in social insurance.
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Financování lázeňské péče v ČR a její závislost na zdravotní dani
Sokolíková, Eva Bc. ; Střítecký, Rudolf (advisor) ; Blažek, Martin (referee)
Historie lázeňství v ČR, popis situace lázeňství v dnešní ČR, vliv lázní na zdraví, léčebné metody, poskytované služby v lázeňství, indikační seznam pro lázeňskou péči, legislativa vztahující se k lázeňství,
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Komparace vyměřovacích základů na veřejné zdravotní pojištění a sociální zabezpečení u zaměstnanců
Šebková, Blanka ; Klazar, Stanislav (advisor)
Práce pojednává o problematice struktury vyměřovacích základů na veřejné zdravotní pojištění a sociální zabezpečení a především o odlišnostech, které se mezi jednotlivými vyměřovacími základy vyskytují. Cílem této práce bylo potvrdit nebo vyvrátit hypotézu znějící:"Odlišnosti ve vyměřovacích základech jsou tak nepatrné, že jejich sloučení by přineslo snížení administrativních nákladů jak na straně zaměstnavatelů tak i na straně státu." Nejprve jsem definovala základní pojmy, vymwzila struktury vyměřovacích základů na jednotlivá pojištění a za pomoci příkladů a empirické analýzy jsem analyzovala odlišnosti.
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