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Evaluation of Some Social Conditions - April/May 2023
Tuček, Milan
In the spring of 2023 Public Opinion Research Centre's survey investigated views of Czech citizens on some social conditions.\n\nFrom all specific social conditions included in the survey people evaluate mostly positively the accessibility of education (84% positively, 13% critically), the health care (73% : 25%), and a chance to get a job (74% : 23%). All other monitored areas of social conditions - i.e. a chance to get a flat (11% positively, 85% critically), to buy a flat or house (7% : 91%), financial situation to start a family with children (26% : 69%), social security for the elderly (30% : 65%), and life conditions for the handicapped (36% : 42%) - are evaluated mostly critically.
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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.
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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.
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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).
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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.
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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.
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Social Ethical Aspects of Welfare State
GALÍKOVÁ, Alice
Diploma paper is considering social ethical aspects of Welfare State. In the introduction is characterized Welfare State, it´s history, attitudes to it and the elementary typology of social state. The main part of the paper is divided into three parts - human being, family and state in relation to social state. Each chapter consists of describing part and social ethical critic of Welfare State effect, which was the aim of paper. From all three angles on that issue it appears that negative influence of contemporary (that means overinflated) is dominant. First of all it´s loss of responsibility for persnons own life, loss of motivation to work, own initiative and creativity and creating dependence on social benefits. There is obvious fundamental negative effect on family functionality, which social roles was mostly taken by state. Constant increasing of social benefits outgoings in exchange for political support of left-wing parties appears as destructive. This fact could eventually endanger democratic growth of state.
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Family policy and social security in view of families with dependent children
Hobzová, Dana ; Koldinská, Kristina (advisor) ; Štefko, Martin (referee) ; Šimečková, Eva (referee)
Family policy and social security in view of families with dependent children Abstract The thesis focused on a part of a family policy dedicated to families with dependent children. In the Czech Republic there are the families with children in an age to 26 years. The thesis analyses a system of family policy and social security in the view of families with dependent children in the Czech Republic and in some of European countries. In total there are 19 countries there which were analysed (including a Czech system). The main emphasis was laid on an analysis of the system of social security of the families with dependent children in the Czech Republic in view of their financial support for a state and as well as of a social security of parents in view of labour law instruments helping to find a balance between a family and professional life. A significant part of the thesis is an analysis of the social security of the families with dependent children in four model groups of European countries, which were formed in a base of a typology of a welfare state created by a Danish sociologist and political scientist Gøsta Esping-Andersen. It wasn't possible to engraft this typology on states of an "eastern European" countries and for that reason was applied a theory of "families of nations" which was created by an...
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