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Německá důchodová reforma z roku 2001
HEIDU, Rudolf F.
In the Federal Republic of Germany, the prevailing opinion is that due to the demographic development the pay as you go system needs partial substitution by private pension funds with state subsidies. The retirement behavior virble in current data is mainly influencend by the 1972 reform which made the German pension system the most generous in the Word The German social security contribution rate, in 2003 at 19.5 % of gross income, was projected at the end of the 1980s to exceed 40 percent of gross income at the peak of population ageing if the accustomed replacement rates and the indication of pensions to gross income were maintained. The article describes the situation when indications of financial deficits due to demographic changes are overestimated and describes the problems of private management of suplementary funded private pension funds as a component of Riester reform. Conclusion answers the question of how far do lower income persons participate in the third pillar and what the expected financial results of their participation achieves in order to meet this first pillar pension deficite as an important element in preventing poverty in old age.
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Analysis of Old-ahe pension schemes
Veverková, Jana ; Mlčoch, Lubomír (advisor) ; Schneider, Ondřej (referee)
Master Thesis Analysis of Old-age Pension Schemes provides comparison of pay-as-you-go system and funding pensions from the theoretical point of view. Comparison is made assuming constant population and population under demographic crisis as well. Next issue is a demographic development of the Czech republic. The thesis answers the question whether demographic crisis in the Czech republic occurs. The last part of the thesis analyses the current pension system of the Czech republic assuming analysed development of population growth.
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Old-age welfare and the pension reform
Chmelíková, Kateřina ; Vysokajová, Margerita (referee) ; Zemanová, Jana (advisor)
The topic of pension systems and its reforms is a very actual problem in many countries. The main aspect, but not the only reason, is the "negative" change in the age structure of the population. According to many demographic researches, the population all over the world is getting older very fast. The obligation of the state to secure people in an old age has increased. Ageing brings many negative aspects connected, not only with a worse financial situation but also with social and health difficulties. The ageing in our societies influences labour markets, political and societal structures and also pension and health systems. There is a big need to find new approaches and solutions from governments in different countries. The aim of my thesis is to describe the social security of old people and the pension reform, not only in the Czech Republic, but also in other European countries, to analyze and compare them. This thesis is divided in two sections. The first one discusses the social security system and pension reform in the Czech Republic. The second part concentrates on three other European countries on which I presented how successfully was their government able to deal with such a difficult issue as the pension system is. Also, the purpose of this paper is to show new ways and strategies which could...
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Business practices used by czech businessmen
BINDEROVÁ, Monika
The aim of this thesis was to recommend the elimination of unfair commercial practices used by the Czech businessman using the result of research in the field conducted in the Czech Republic. In the theoretical part were described and explained key words which related to this topic. What does it mean the consumer protection. Which supervisory authorities and consumer organizations are in the Czech republic. What they do and what is their main activities. The practical part was concentrated to the research. There was investiged if respondents have anawareness about the consumer protection, supervisory authorities or consumer organizations. If they met to specific aggressive and misleading commercial practices and how they respond. The results of this research can be noted that a lots of respon-dents know what does it mean the consumer protection. This finding is very positive. The data suggest that more respondents meet with misleading practices than aggressive one. Reactions are usually negative in the form of the refusal. From the questionnaires by tables and graphs were derived the results all 22 guestions. After that was made proposals to improvement. It means that the aim of this thesis was fulfiled. This aim was to recommend the elimination of unfair commercial practices used by the Czech businessman using the result of research in the field conducted in the Czech Republic. The proposals was focused at pensioners. Also young people becauset hey are unreasonable and imprudent. Pensioners are a group which businessman are focus. For young people it is to extension lectures at high school and universities. Also the extension of seminars for seniors which would take place in old people´s homes. Another recommendation for the removal of unfair business practices is distribute of leaflets to this old people´s homes. Seniors should be warned againts unfair business practices and whom to contact in case of emergency.
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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.
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Financial coverage of the people's needs in old age
Pulkrabová, Markéta ; Radová, Jarmila (advisor)
Thesis deals with two main options, which are in the Czech Republic most commonly used for financial security in old age. First, it is a state old-age pension, which is due to its significance in the Czech pension system in the thesis given the most attention. The other source is additional pension insurance with state contribution, which is most suitable, while a complementary product to the basic retirement pension. This bachelor thesis also briefly shows the major milestones in the development of the pension system up to year 2010 and subsequently also the prepared pension reform. The analytical part of the paper shows the impact of the forthcoming legislative changes to the amount received of old-age pensions, and how to choose on the basis of selected criteria the right pension fund.
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Income taxation of old-age pensioners
Hrubý, Štěpán ; Slintáková, Barbora (advisor) ; Teklý, Lukáš (referee)
Presented bachelor thesis is focused on income taxation considering senior population. The scope of this work was either amendment of income taxation for 2011 closely related to old-age pensioners. The introduction briefly describes conditions of old-age pensioners with respect to approval requirements of old-age pension and currently to their economic activity. The second chapter summarizes the knowledge of law when taking into account pension taxation and income coming out of economic activities. The end part is focused on amendment directing pension taxation when having more than one income with gainful occupation and permanent hire. The aim of this work was to summarize and review the entire conditions incidental to income taxation considering people at retirement age with respect to old-age pensions and in addition to point out the differences between income taxation coming out from senior gainful occupation and notably, to find out expected divergences at income retirement for seniors within 2011.
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Old Age Financial Securing Possibilities
Hruška, Jan ; Smrčka, Luboš (advisor) ; Zámečník, Petr (referee)
The objective of the thesis is to introduce and compare old age financial securing possibilities. The work is not focused on macroeconomic rating of the pension system in the Czech Republic but on individual coping with fixed conditions and finding an optimal way to old age securing with the help of private saving. The thesis has been divided into two parts. In the first one the current pension system has been partially presented and particular saving possibilities have been introduced. The second part has been devoted to a calculation of particular saving forms advantageousness and it has been finished with a recommended saving plan.
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