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Evaluation of the Process of the Social Security Reform in the Czech Republic
Votýpková, Hana ; Peková, Jitka (advisor) ; Šárová, Jaroslava (referee)
Social security is an important part of the state social policy. The social security development depends upon many factors and their interaction and interpretation changes in historic context. Historic sources of social security development show a strong and urgent need of the state to deal with these questions. Chapter 1 contains a continual historical overview of social security in Czech Republic. The development of this important part of the state economy is closely connected to political and economical situation and the need of valid legal enactment implementation. The social security concept is inspired by proven models of other countries, especially Sweden. The basic system principles have to be respected simultaneously. Chapter 3 follows the fundamental problems which have been monitored since 2000. Their particular form is summed up in seven principal paragraphs. As the Czech Republic is now a part of the European economic space I find very important to treat the basic principles and objectives of social policy in European countries, however in general terms. Chapter 5 describes individual phases of the social security reform which have been put into effect in 2008 and also a concept which has been prepared for 2009
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Legal capacity of entrepreneurs in the social security
Hromádková, Jana ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This graduation thesis describes the legal capacity of entrepreneurs in the social security in Czech Republic and in Germany. The thesis focuses on circumscription of rights and duties of self-employed and their distinction to those of employees. With regard to the extensity of the described issue does the essay not cover the status of entrepreneur as an employer. Beside the account of the social security system and its scheme records this thesis the distinct conception of this area in both mentioned countries. Furthermore the essay compares the social security frameworks in the Czech Republic and in Germany. At the end this diploma paper contains their general consistent and different attributes and possible reasons of the unlike conception.
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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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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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Social Security in some Latin American countries
Daza Aramayo, Lourdes Gabriela ; Krebs, Vojtěch (advisor) ; Chvátalová, Iva (referee)
This thesis has aims to acquaint the reader with Latin American Social Security systems. For this end, 7 Latin American countries have been chosen. Henceforth, the different Social Security systems operating in these countries are described. It is a comparative analysis, describing the similarities and differences among them. Is necessary to emphasize that this paper does not only provide current information of the different Social Security systems, but also statistical information, which is considered as essential to the context of the economic, demographic and social environments in which are these Social Security systems function. The systems described are: the Pension System, Heath Insurance, Sickness Benefits, Unemployment Insurance, Family Entitlements and last Maternity Benefits. The countries that have been chosen are the following: Argentina, Bolivia, Chile, Colombia, Ecuador, Peru, and Uruguay. In addition to the comparative analysis in this paper, the level of development in the chosen Latin American countries as well as the latest trends concerning the Social Security systems are determined and explained.
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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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