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Old-age pension expenditures in the Czech Republic
Kolísková, Lucie ; Urbánek, Václav (advisor) ; Kubík, Rudolf (referee)
This bachelor project deals with the description and analysis of pensions in the Czech Republic, which are the most important item in the volume of expenditures of the central state budget. This expenditure is specific for its dynamic increase and its growing proportion on mandatory expenditures. It represents significant drain in the expenditure side of the central state budget and that is the main reason why the problems of the old-age pension system in the Czech Republic are relevant issue. In the first part of the work public and mandatory expenditures, in which pensions occupy the most significant dimension, are generally specified. In this part of work development of total expenditures, revenues of the central state budget and also dynamics of development of the mandatory expenditures are being analyzed. In the second part of work the czech old-age pension system is characterized. There is also presented the system managing and individual pensions analysis aiming to old-age pensions. Factors which are the source of problems and financial destability are also defined in this part of the work. The last part of the project is concerned with the description and evaluation of possible solutions focused to reform the old-age pension system, which is according to acquired facts in the Czech Republic inevitable.

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