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Sociální politika v České republice
Janošková, Sára
The bachelor's thesis "Social policy in the Czech Republic" maps social policy in our country. One of the objectives of the thesis is to describe the setting of social policy, which is what it‘s based on. In the theoretical part, the concept of social policy and its basic goals are clarified. The actors who figure in it are also defined here. Furthermore, the tools, principles and functions of the given policy are defined. The practical part is divided into two larger parts. In the first of these parts, the use of tested benefits of state social support in individual regions of the Czech Republic is evaluated with the aim of finding out in which regions the benefits are used the most and thus where social problems are more frequent. The second part of the practical part is devoted to the citizens' view of the setting of social policy in the Czech Republic based on a secondary analysis of data from the European Values Study.
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.
Analysis of the health insurance system in the Czech Republic after year 1989
Zubrová, Soňa ; Čabanová, Bohumila (advisor) ; Orságová, Petra (referee)
UNIVERZITA KARLOVA V PRAZE FAKULTA SOCIÁLNÍCH VĚD Institut sociologických studií Katedra veřejné a sociální politiky Soňa Zubrová Analysis of the health insurance system in the Czech Republic after year 1989 Abstrakt Praha 2011 Abstrakt The system of the Czech Republic health insurance stands for one of the pillars of the social security in the Czech Republic. Within last twenty years is has been changed significantly several times. The changes have been intended to contribute mainly to the reduction in the number of exploited sickness leaves, to the strengthening of responsibility of employees, employers and physicians. After 1989 the system faced many legal modifications. This thesis is focused on analysis of the health insurance system in the Czech Republic after year 1989. The theoretical resources of the thesis are human and social rights, social security and its principles. The main segment of the theoretical part of the thesis is a function of the right for social security and a description of health insurance. The exploratory part of the thesis analyses the chosen occurrences relating to the health insurance system problems and thereby it responds to questions asked in the introduction of the thesis. The research has proved a diminishing percentage of sickness leaves in connection with accepted...
Taxation of Incomes of Students in the Czech Republic
Ševčíková, Barbora ; Hobza, Tomáš (referee) ; Kopřiva, Jan (advisor)
This bachelor's thesis focuses on the issue of taxation of students in the Czech Republic. The aim of the thesis is to analyze the current system of taxing students, evaluate its benefits and shortcomings, and propose possible changes and adjustments. The thesis is based on a theoretical overview of basic tax concepts and principles and their significance for the state budget. It also focuses on the specifics of taxing students, such as different types of employment contracts and agreements, student discounts, and the possibilities of tax deductions. The practical part of this thesis focuses on specific examples and subsequent comparison of various employment relationships. The main goal of this part is to achieve tax optimization for working students. The practical part presents model examples that illustrate various employment relationships commonly encountered by students. It consists of model scenarios, and the objective is to achieve tax optimization for working students.
Posting Employees to Great Britain from the Perspective of Employers´ Duties
Drozdová, Eva ; Bělušová, Kristýna (referee) ; Brychta, Karel (advisor)
This thesis focuses on the posting of an employee from the Czech Republic to the UK from the perspective of the obligations on the part of the employer. More specifically, this work focuses on registration and tax obligations. The theoretical part of the thesis defines the theoretical background for the thesis, which is subsequently used in the preparation of the analytical part and the actual proposals of the thesis.
Social protection as a sub-sector of critical infrastructure in the Czech Republic and within selected EU member states
MACHÁČKOVÁ, Markéta
The thesis deals with the mapping of social protection as an element of critical infrastructure in selected EU countries (Czech Republic, Ireland, Sweden) and how the information obtained can be used to improve the area of social protection for the purposes of critical infrastructure in the Czech Republic. The thesis takes a comprehensive approach and introduces the issues under the examination via the first three subchapters of the theoretical part of the thesis, where it provides insight into social protection and critical infrastructure at both the EU and national level. Within the research, desk research was applied, the specifics of social protection regulation as part of critical infrastructure of all selected countries were evaluated and a SWOT analysis was performed for the Czech Republic. Recommendations arising from the work include the differentiation of infrastructure into multiple levels according to its importance, following the Irish model, which would prevent easy identification of critical infrastructure elements and would increase their security in the future. The second recommendation is to implement measures to increase the preparedness of the social protection authority for future crises. The initial direction of the responsibility outside of the standard structure of social protection institutions caused that (compared to other countries compared) the Czech Republic did not react to the impact of the COVID-19 pandemic in the field of social protection in a sufficiently flexible manner. An interesting finding then is the similar focus of protection of social protection infrastructure in Ireland and the Czech Republic, which includes the systems that ensure the payment of social protection benefits. Regarding the regulation of the classification of social protection in the critical infrastructure sector in the Member States compared, the Czech Republic's regulation under Government Regulation No 432/2010 Coll. makes sense. Social protection is classified under the public administration sector and largely follows the general division of the social protection system.
Social security in the Member States of European Union
SEKNIČKOVÁ, Iveta
The aim of the diploma thesis is to compare the social security in the member states of the European Union and to find groups of states with similar features and similar position of social contributions in their tax systems. The social security system is an important revenue and expenditure component of public budgets and the state can realize social policy through it. Social security is accepted differently within EU countries and is often related to a country's historical status and traditions. The theoretical part describes social security and social contributions in the Czech Republic and the coordination of social contributions within the European Union. The Ward method of cluster analysis, which is used in the work for groupings of states with similar social contributions characteristics, is described in the next part of the work. The analysis is realized on the basis of selected social contribution indicators for 2009 and 2019 and compares the grouping of states in individual year and at the same time compares the total development of social contributions between these years. The net social contribution indicators used for the analysis were taken from the European Union Statistical Office database (Eurostat).
Families on the benefits of assistance in material need
HOROVÁ KOLÁŘOVÁ, Michaela
This bachelor thesis aims to describe types of families which receive benefits for material deprivation. The thesis consists of two parts, the theoretical part, and the practical part. In the theoretical part, there are theoretical findings connected to family terms and types of families. Causes of family material deprivation and an impact on family functioning are specified here, also an impact on its members, especially children. Furthermore is defined material deprivation focusing on the law of material deprivation (terms, individual benefits) and there are researched other options of social support. The survey in the practical part is analyzing what type of family applies for these welfare benefits and what is the reason for getting them. High-quality research is used which is based on document analysis from some families who take welfare benefits.
Comparison of Payroll Issues in the Czech Republic and the Slovak Republic
ČESKÁ, Hana
The bachelor thesis describes payroll systems in the Czech Republic and the Slovak Republic. For the sake of their subsequent comparison, the text is focused on analyzing key issues affecting remuneration and also wage deductions from income from employment. Dissimilar nature and general scheme of each tax system, health insurance and social security contributions´ conditions laid down by law in these neighbouring countries lead to different net income despite original identical gross wage. In order to prove that, this theses deals with several particular examples showing procedure that leads to calculating costs per employee and also net wages, including the calculation of the advance income tax and health insurance and social security contributions. With regard to the results of these examples, options for tax optimization are presented and one of these payroll systems is chosen as preferable in terms of employers and employees.
The causes of early retirement of employees in the old-age pension and their impact to the system of social insurance related to Southern Bohemia.
ŠABRŠULOVÁ, Vendula
The sole focus of my bachelor thesis is on the causes of early retirement and their impact on the social insurance system. The theoretical part of the work focused on the description of social policy, its principles and tools, the history of social security in relation to the current state. I describe the Pension Insurance Act No. 155/1995 Coll., including individual benefits, which result from the pension insurance. I define the basic concepts that are pivotal for the entitlement to a pension and their amount together with other types of pensions. I also get acquainted with the conditions of entitlement to early retirement, its amount and calculation. In conclusion, I clarify the possible disbursement of the so-called pre-pension and I mention the supplementary pension insurance and its amount of state contribution. The main goal of the practical part is to validate the reason for the employees' early retirement and what effect it has on social insurance. Two hypotheses were established. For the practical part, a quantitative research was chosen, examined on the basis of a questionnaire survey, which defined the opinions of clients and their reasons for early retirement. The selection of respondents consisted of old-age pension recipients who took the opportunity to retire early and current applicants for early retirement. A custom questionnaire with simple and easy-to-understand 14 questions was created. I processed the research results based on the completed questionnaires from 113 respondents. The results of the bachelor thesis provide an insight into the current reasons for early retirement and may point to the possibilities of support and motivation for better employment conditions.

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