|
|
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.
|
|
|
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.
|
|
|
The possible development of Czech pension system
Nýdrle, Tomáš ; Urban, Jan (advisor) ; Pokorný, Jan (referee)
The Czech pension system will change substantially in the coming decades. Demographic changes will cause its financial instability while keeping its current parameters. Financial stability of the pension system can be reached through expenditure reduction and increase in revenues of the pension system. We can expect a real decline of the average pensions paid on the level of dozens of percentages in the coming decades. The decision between pay as you go and fund pension scheme is not affected by the demographic situation. The individuals should decrease their expenditures and ensure additional revenue in retirement to secure their standard of living. The family solidary can provide certain social security in retirement. The preservation of minimal level of population reproduction is vital for both pay as you go and fund pension schemes.
|
|
|
Old age pension
Štěrba, Michal ; Bílková, Diana (advisor) ; Löster, Tomáš (referee)
This thesis explores the ever-current topic of pensions, which are devoted to three different chapters . The first part descriptes history development of old-age pensions, focusing on developments in the last more than 200 years. Emphasis is placed on the development of the territory of the present Czech Republic and for each period are also enclosed a historici fact that not only the development of the pension system determined . Another chapter is devoted to an over view of different types of pension system. Together with a description of each pillar by the World Bank definition are also accompanied by examples of systems from different European countries. The last and most extensive part of the work is to point out the existing demographic development of the czech population, finding appropriate indicators applicable to the issue of pensions, to find the possible future evolution of these indicators using statistical and demographic methods and last but not least the program provides potential candidates for the calculation of future retirement or the age at which a person is able to retire . The work will provide readers with comprehensive information not only on the current state pension insurance in the Czech Republic and in Europe but also can learn about the reasons that led to the establishment of what is possible developments, together with suggestions.
|
|
|
Transformation options for the current Czech pension system, emphasizing the problem of re-distribution rates and long-term sustainability
Fialka, Martin ; Prachař, Ondřej (advisor) ; Maialeh, Robin (referee)
This thesis describes anticipated development of the Czech pension system and the impact of population ageing on future pension benefits. The theoretical part describes the characteristics of the basic pension system models and the current pension system in the Czech Republic. It factors in the current political situation, current policies and debated changes. Using this data, the practical part estimates the future amount of pensioners in upcoming decades. The research results show that the number of pensioners in future decades will be significantly growing. The replacement ratio for future pensioners is decreasing and the average amount of money that Czech citizens are saving up in the III. pillar is insufficient to keep the ratio stable without taking additional measures.
|
|
|
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.
|
|
| |
|
|
Retirement pensions as a part of mandatory spending in the Czech Republic
Fejfarová, Michaela ; Urbánek, Václav (advisor) ; Kubík, Rudolf (referee)
The retirement pensions as an important item of mandatory spending are discussed in this bachelor thesis. In the first chapter mandatory spending is characterized and its progression is analyzed since 2005 by the year 2009. The second chapter is devoted to retirement pensions which are described as a part of the social security system and also as a part of public expenditure. Progression of retirement pensions is analyzed in terms of various indicators such as average level of retirement pensions, expenses on retirement pensions or number of pensioners. The third chapter evaluates the problems of the pension system and provides important information about the activities of the I. and the II. Bezděk's Commission.
|
|
| |
|
|
Old-age pension in the Czech Republic - development and causes of changes
Kašparová, Pavlína ; Urbánek, Václav (advisor) ; Kubík, Rudolf (referee)
My bachelor thesis deals with problem of old-age pension. In the first part of the work I deal with description of Czech two - pillar system of pension insurance together with analysis of development old-age pension. I also describe factors affecting pension insurance that cause problems contemporary pensionable system and represent main argument in favour of necessity imposing pensionable reform. In the second part of the work I consequently introduce on - coming changes in the field of pension insurance that will come into effect in 2011 known as "small" pensionable reform. I also analyze impact of parametric changes of basic pension insurance on state budget and personal pension. Lastly I evaluate proposal for "big" pensionable reform that the government intends to implement in 2013. It is based on creation of II. capital pillar pensionable system which was till now missing.
|
guest ::
