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The analysis of mandatory expenditures in the Czech Republic in the period od 1993-2013
Svoboda, Radek ; Zeman, Karel (advisor) ; Vebrová, Ludmila (referee)
The goal of the thesis is to analyze structure and development of the mandatory expenditures in the Czech Republic in the period 1993-2013. The theoretical part deals with theories of public expenditures and public revenues in order to explain the importance of the mandatory expenditures in the scheme of Czech public finance. The second section of the theoretical part describes the features and legal framework with regard to the methodology of the Ministry of finance of the Czech Republic. The practical part of the thesis adopts the framework built in the theoretical part of the thesis. The most important expenditures are expenditures arising from law, which represent over 90 % of mandatory expenditures. The social transfers came into scrutiny because of special importance within this group of expenditures. The fastest growing expenditures within non-social transfers were debt-service expenditures caused by irresponsible fiscal policy of the government within the period. The other mandatory expenditures are divided into expenditures arising from other legal regulations, which are negligible, and into expenditures arising from treaties, which are very hard to cut down. The quasi-mandatory expenditures, involing defence spending and wages of employees of the public sector, were analysed in order to build up definition of mandatory expenditures in the broad sense, meaning sum of mandatory and quasi-mandatory expenditures. The last section of practical part of the thesis is devoted to comparing the development of the mandatory expenditures and mandatory expenditures in the broad sense with the development of important macroeconomic indicators, as GDP and inflation and total expenditures and revenues of the government budget. Mandatory expenditures and also mandatory expenditures in broad sense has grown during the whole period, the ratio to public revenues and public expenditures has grown, resulting in decrease of the fiscal democracy of the government and increase of the government debt.
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State contribution to building savings
Kasalová, Monika ; Urbánek, Václav (advisor) ; Bušovský, Ladislav (referee)
This bachelor thesis examines how state supports the building savings in Czech Republic. Because of the fact, that state expenditures on this support are part of public expenditures, in the first part I focus on its characteristic and division. Then I continue more specific in description of mandatory expenditures. I describe its structure and analyse its development in years from 2000 to 2013. In the second part I deal with construction, development of state support on the basis of legislative changes which occured during this years of application this product on the Czech market. The last part of my thesis is dedicated to analysis of possible changes in building savings and its impact on state budget and on the whole system of this field.
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Analyse of public finances and causes of growing public depts
Dereniková, Soňa ; Czesaný, Slavoj (advisor) ; Pikhart, Zdeněk (referee)
This thesis deals with issues of the public debt of Czech Republic. The aim of this thesis is to find the causes that contribute to adverse developments affecting fiscal imbalances. The set target based on the fundamental hypothesis that the current state of public debt is not due only to economic deficit. The hypothesis is confirmed by the finding that public debt is mainly due to the accumulation of annual budget shortfall, which were formed even in times of economic growth. The theoretical part deals with structure, methodology and opportunities in funding fiscal imbalances. The practical section assesses the development of key entries of public finances in years 2000 to 2012, when Czech economy went through a period of expansion followed by a period of recession. Own contribution of this work lies in trend analysis examined quantities in relation to GDP and the subsequent assessment of urgency of their development. Conclusion of the practical part is dedicated to the key issues that emerged from previous analyzes and proposes possible measures to tackle them.
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Social Situation Sustainability at the Economic Crisis Time
Janák, Karel ; Bartošová, Jitka (advisor) ; Krejčová, Iva (referee)
The objective of my bachelor's work is the analysis of sustainability social situation of the population in the period of economic crisis. Therefore I will analyze the percentage of the population, that is threatened by the relative poverty, efficiency of social transfers and the related development of revenues and expenditures of the state budget in the monitored period. I will deal mainly with the development of mandatory expenditures in the state budget.
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Mandatory expenditures in Czech republic - pensions
Christián, Tomáš ; Urbánek, Václav (advisor) ; Klazar, Stanislav (referee)
The Bachelor's Thesis deals with mandatory expenditures in the budget of the Czech Republic and their structure. It is focused on the largest part of social transfers, which is old-age pension. The first chapter of the thesis contains a detailed description of all the types of expenditures in last few years and some comments on their departure from the normal development. In the second chapter, the system of pension insurance is described. First, the system of social security and its individual elements are analysed in detail. Then, the pension system is mentioned and a whole chapter is focused on old-age pension. The last chapter deals with the reform of pension insurance. Starting with a detailed description of demographic development a large part of the thesis is concerned with some political parties' suggestions for the reform of pension insurance and the conclusions of the first and second Bezděk's commission. The final part contains some key parts of the reform with my comments and recommendations.
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Analysis of government support of building savings
Veselá, Lenka ; Urbánek, Václav (advisor) ; Matějka, Václav (referee)
The thesis deals with government support of building savings as a part of mandatory expenditures.The main goal is to analyse justifiability of use of the support. The first section describes the importance, functions and structure of mandatory expenditures. In the second part, principles, history and reasons for implementation of building savings are described. The third section is devoted to analysis of dependency between government support and other factors influencing the system.
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Analysis of mandatory expenditures - unemployment benefits
Moulíková, Lucie ; Urbánek, Václav (advisor) ; Slintáková, Barbora (referee)
This thesis analyzes the development of mandatory expenditures in the Czech Republic, especially unemployment benefits for the years 2010 and 2011. In the first part of the work I analyze in detail the structure of mandatory expenditures and graphically depicts their development until 2010. The second chapter is devoted to the national employment policy and its structure. Detail is characterized by an active employment policy and its instruments. The final chapter is devoted to passive employment policy, development and the amount of unemployment benefits and whether this contribution may discourage work.
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Mandatory expenditures and pension reform in the Czech Republic
Hes, Erik ; Durdisová, Jaroslava (advisor) ; Szabová, Lucia (referee)
This thesis is devoted to an analysis of mandatory expenditures in the Czech Republic, their evolution, structure and quantification. During the past fifteen years, the mandatory expenditures more than tripled, and cause a serious fiscal problems. The main reason is the huge increase in social sphere expenditures in relation to domestic debt. The main attention is focused mostly on social transfers to the people, especially on pension benefits. Another part provides a description of current pension system and the main causes of the pension reform. It also contains a comparison of two basic ways of financing pensions, PAYG and FF systems. The final part is devoted to evaluation of government proposal for pension reform and its problems that go with it. The analysis is subject to capital system from perspective of profitability and fees at private pension funds.
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The fiscal policy analysis in phase of "budget responsibility" and their impacts on social security area
Mácha, Pavel ; Durdisová, Jaroslava (advisor) ; Kubelková, Karina (referee)
The goal of this thesis is focusing on analysis of fiscal arrangements that has been passed by the government in accordance with the public budget stabilization act, which should be proper reaction to improve bad development in public finance of the Czech Republic and in general government debt, which has been mainly caused by increasing of the mandatory social expenditures. After defining the main essence of the public finance theory, the work is focusing on quantify and evaluate the main effects of reform arrangements divided into three main parts, such as effects of taxation, effects of social sphere and effects of the health finance. The period of the concern of this analysis is the year of 2008, first year of reform arrangements validity. After evaluation, the next part of the interest is public deficit and the analysis of general government debt. The main aim is to define what are the basic factors, which affects the ratio of government debt on GDP nominal called as "relative ratio of government debt" The thesis also includes a few calculations of how the relative ratio could be if we change some of factors of determination of the model.
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