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Enforcement in system of social insurance and its social impacts.
ŽIŽKOVÁ, Marta
The topic of this bachelor thesis is the issue of procedure of social security insurance and allowance for state employment policy collection, procedure for debt recovery and securing of claims by all available legal means and evaluation of impacts on social situation of individuals. Social security insurance is, in addition to taxes, fees and custom duties, a revenue of state budget. It is based on the solidarity principle: young people help with their payments to the elderly, healthy people help ill people and people in a difficult life situation. The solidarity principle works reliably in all developed countries of the world. By collecting social security insurance, the State creates financial resources for implementation of fundamental social rights, which are guaranteed by international conventions and the Constitution of the Czech Republic, the Charter of Fundamental Rights and Freedoms. The main objective of this thesis is, based on interviews with payers of insurance premiums and document analysis, in the first part to make a survey of impact of recovery of claims in conducted execution proceedings into social situation of clients of District Social Security Administration Office in Strakonice and in the second part to determine to what extent the forced recovery of lawful duty has a share in deterioration of life situation of individuals. To achieve the defined goal I have chosen a method of document analysis, content analysis technique and secondary data analysis. As an additional method I used interviewing, the method of semi-structured interview. In order to obtain as much information about this topic as possible, I used qualitative research to collect primary data. The target group consisted of payers or former payers of insurance premiums who are also debtors of District Social Security Administration Office in Strakonice and whose insurance premium debt and penalty was recovered by administrative or judicial enforcement. Objective of the thesis has been achieved. Results of the research will raise awareness of the studied issues and may be used in practice during operation of executions in the district Social Security Administration offices.
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Exekuce ve veřejné správě
Horáková, Jitka Bc. ; Čermáková, Pavlína (advisor) ; Michálek, Lubomír (referee)
Práce se bude zabývat postupem správních orgánů při exekuci, a to ve smyslu z.č. 500/2004 Sb., správní řád. Student se především zaměří na exekuci na peněžitá plnění a z tohoto vyplývající subsidiární použití z.č. 337/1992 Sb., o správě daní a poplatků, v této souvislosti by se student dále zaměřil na souběh a střet daňové a soudní exekuce a případně na porovnání vymáhání daňových nedoplatků prováděných územními finančními úřady a orgány obcí věcně příslušných ke správě daní.
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