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Operation and the basic principles of social and health insurance for self employed
Křičenská, Sandra ; Klazar, Stanislav (advisor) ; Hartlová, Alena (referee)
The social and health insurance are not only in the Czech Republic on one of the most important areas addressed by any self-employed. At her responsibility to be in this area of interest while fulfilling the obligations which it imposes on law. Especially for people who just want to start their business, it's complicated. This should help everyone get a basic overview of social insurance in the CR and also understand some principles of operation and access to the whole history from the beginning of our republic.
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Legal regulations for monetary maternity benefit in the Czech Republic and selected states of the EU
Hübnerová, Daniela ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
This bachelor thesis deals with social security in the Czech Republic and Great Britain. It focuses on monetary maternity benefit. Initially it is concerned with social security in the Czech Republic and monetary maternity aid (peněžitá pomoc v mateřství), which is fundamental in Czech circumstances, and then social security in Great Britain, in particular Statutory Maternity Pay, the most significant British maternity benefit, and then Maternity Allowance and Statutory Adoption Pay. The final chapter compares the conception of maternity benefits in both countries. Their comparison shows a clear difference between the Czech Republic, which was influenced by socialism, and Great Britain, a traditionally capitalistic country.
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Pension Reform in the Czech Republic
Jarošová, Dagmar ; Musil, Martin (advisor)
This Bachelor thesis deals with pension reform in the Czech Republic. The first part focuses on the classifications of the pension system. The second section is devoted to social politics and social security. The pension systems in the Czech Republic are described in the third section. The following section outlines the structural characteristics of pension systems in other countries. The fifth part deals with demographic development in the Czech Republic. The last two sections focus on individual reforms in the Czech Republic.
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Business Management and Taxes
Pištěková, Alena ; Dvořák, Jiří (advisor) ; Chrápková, Taťána (referee)
The aim of this work is to determine whether it is more efficient for the self-employed person to take a form of trade or of a limited liability company. In this context, we will explain in the theoretical part certain terms relating to the conduct of business, companies with limited liability and income tax of individual and legal entities.
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Social security in selected countries of the EU
Kuljačková, Tereza ; Chvátalová, Iva (advisor) ; Spirit, Michal (referee)
The bachelor thesis "Social security in selected countries of the European Union" dissert on so-called "welfare states", how are nowadays called developed countries in regard of their approach to social policy. According to the typology of Esping-Andersen are these welfare states classified into three following types: liberal, social-democratic and conservative. One representative had been chosen to each of these types: liberal model is represented by Great Britain, Finland represents social-democratic model and Germany became a representative of conservative model. Sections 3-5 contain detailed characteristic of social security in Great Britain, Finland and Germany and its comparison.
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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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