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Odvody sociálního pojištění OSVČ v zemích V4 ve vazbě na důchodové aspekty
Čalkovská, Helena
The diploma theses focuses on comparison of the tax burden of employees and self-employed persons in the Visegrad Four countries. For each of these countries, the health system, social security, personal income taxation and pension system is described. The findings of the theoretical part are then compared, with particular emphasis on social insurance contributions. Based on the theoretical background, model examples were constructed, showing the tax burden on the two groups enlisted, in all studied countries. Furthermore, a model calculation of the old-age pension has been developed for Czech taxpayers. The results clearly show the unfairness of the tax burden on the studied groups and the related problem of the current pension system. The conclusion provides multiple sets of recommendations, one for a more equitable setting of contributions for the self-employed improving sustainability of the pension system, another for the system itself.
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Economic risks of unfavourable demographic development of the Czech Republic
BLÁHA, Filip
The aim of the thesis is to analyse the forecasts of unfavourable demographic development - the ageing of the population of the Czech Republic and the impact of these demographic changes. With the ageing of the population, the growth of public expenditure, especially the expenditure on old-age pensions and health care, is gaining importance. The paper discusses the possible impacts of population ageing, the sustainability of the existing old-age security system and the economic aspects of the negative impacts of population ageing.
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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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