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Zdaňovanie závislej činnosti v štátoch V4 vo väzbe na dôchodkové aspekty
Kassová, Lucia
This master’s thesis deals with taxation problematics of self-employed persons and levy duty of employees within Visegrád Group. The work is primarily focused on the area of social insurance in relation to pension system and the amount of old-age pension. Model examples are compiled to show effects of the different amounts of mandatory contributions to social and health insurance on final old-age pension paid in the future to employees and self-employed persons. Based on results from the model examples the work proposes actions to be taken towards more sustainable pension system in Czech Republic.
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Old age pension
Coufalová, Kristýna ; Zemanová, Jana (advisor) ; Vysokajová, Margerita (referee)
The aim the thesis is to describe the legislation of old age pension in the Czech Republic which is currently being in a process of significant change due to unfavourable demographical development in our country - birth-rate is decreasing, average life expectancy is increasing as well as the average age of a population. The result of ageing of the Czech population is an inability to maintain the current system, because of its financial demands. Old age pension is the most common benefit of a social insurance and its costs represent the highest expenses of the social insurance. Old age pension is supposed to substitute the loss or restriction of a salary which are caused by the age as well as by social occurrence. The thesis is composed of five chapters. The most important terminology related to old age pension is defined in the first part, followed by the description of its historic development, which has had an impact on the Czech legislation used nowadays. The paper also focuses on the conditions of an old age pension legitimate claim and describes the process that is used in terms of social insurance procedure. The Czech old age pension scheme was compared to the one used in the United States of America and Slovakia and also the current old age pension reform was explained. The third chapter is the most...
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The Transition from the Working Process to the Retirement
Štanclová, Marie ; Čížková, Hana (advisor) ; Dočkal, Jan (referee)
This work deals with the changes that take place in people already have retired. It addresses in particular the impact on their life in the last stage of life. Subsequently, a managing retirement as it is when people feel, describes the changes that take place in humans. Then mentions about retirement, pension types. Describes how it can be prepaired, adaptation. It talks about the roles that one has prior to retirement and beyond. Describes the reaction of older people themselves, their perception of this stage and at the same time, how they react to their surroundings. All information has been collected from respondents who have passed retirement. The structured interview was made with them and the obtained informations were subsequently processed.
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Material security of the elderly - old age pension and pension reform
Biedermann, Patrik ; Lang, Roman (advisor) ; Tomšej, Jakub (referee)
- 1 - Material security of the elderly - old age pension and pension reform Abstract The topic of this diploma thesis is the material security of the elderly - old age pension and pension reform. Its aim is to present the issue of old-age pensions in detail, to point out the shortcomings of the Czech pension system and offer the possibility of comparing it with the pension systems of Chile, Great Britain and Sweden. The first part defines the legal regulation of old-age pensions and their purpose. The conditions of entitlement to a pension are also described, namely the retirement age and the condition for obtaining the required period of pension insurance. The calculation and amount of old-age pensions are outlined and individual types of this pension are illustrated by using model example. Moreover, the issue of working pensioners is discussed. The second part of the thesis deals with the organization and management of the material security of the elderly. Specifically, the competence of social security authorities in this area is determined and then the individual phases of proceedings before these authorities are described. The proceedings have the nature of administrative proceedings and require a high level of expertise of the Czech Social Security Administration officials. In addition, the chapter is...
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Analysis of the pension system and its comparison between the Czech Republic and other Visegrad Group countries in the period 2004 - 2016
Kissová, Adriana ; Zeman, Martin (advisor) ; Křeček, Štěpán (referee)
Countries of the Visegrad Group implemented a number of parametric and systemic reforms of pension systems between 2004 and 2016. The second pillar of the pension system was abolished in 2016 in the Czech Republic and remaining second pillars were considerably reduced. Not only for these reforms are pension pillars different in these countries. The aim of this thesis is to analyse pension systems of the Visegrad Group countries and to compare the differences between replacement rates by country. The comparison shows that replacement rates are different across selected countries. As the wage increases, the net replacement rate is decreasing for Czech, Slovak and Polish citizens. In the case of Hungary, this claim is not valid. The lowest replacement rates of above-average wages are in the Czech Republic, so it is desirable to support alternative ways of supplementary retirement savings. Based on the findings of the thesis economic and political recommendations are proposed for political elites of these nations.
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The Coordination of Social Security System in the European Union in the Case of Pensions (2016)
Měska, Ondřej ; Brabec, Petr (advisor) ; Barák, Vladimír (referee)
The thesis presents a complex analysis of the social security system in the European Union with a special emphasis on the pension systems, or better, their coordination. The existing level of pension systems coordination has been a result of a long development process that is reflected in a sophisticated legislation. The thesis also introduces a case study in which an individual has gained a working experience from five EU countries and applies for the retirement pension in the last of these countries. This case study has been prepared in order to review the overall pension system functionality as well as to demonstrate its weeknesses. In the final part of the thesis, the author summarizes his recent conclusions and finds the EU system to be very elaborate in the field of legislation and its overall coordination. However, the system hardly allows to an ordinary citizen to calculate his/her expected retirement amount that would i.e. enable him/her to anticipate his/her standard of living as a retiree.
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Legal regulation of retirement old-age pensions in the Czech Republic and the pension reform
Urbánková, Simona ; Zemanová, Jana (advisor) ; Vysokajová, Margerita (referee)
The main aim of this work is to describe and systemize information concerning the old-age pension system and its reform in the Czech republic de lege lata. This work describes the pension system in the Czech republic, which consists of three "pillars"; "first pillar" - the traditional social security system, "second pillar" - the opt-out modification of the traditional social security system, and "third pillar" -. the supplementary pension system. The work consists of the prologue, five chapters and the epilogue. Powered by TCPDF (www.tcpdf.org)
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The Transition from the Working Process to the Retirement
Štanclová, Marie ; Čížková, Hana (advisor) ; Dočkal, Jan (referee)
This work deals with the changes that take place in people already have retired. It addresses in particular the impact on their life in the last stage of life. Subsequently, a managing retirement as it is when people feel, describes the changes that take place in humans. Then mentions about retirement, pension types. Describes how it can be prepaired, adaptation. It talks about the roles that one has prior to retirement and beyond. Describes the reaction of older people themselves, their perception of this stage and at the same time, how they react to their surroundings. All information has been collected from respondents who have passed retirement. The structured interview was made with them and the obtained informations were subsequently processed.
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Old age pension
Coufalová, Kristýna ; Zemanová, Jana (advisor) ; Vysokajová, Margerita (referee)
The aim the thesis is to describe the legislation of old age pension in the Czech Republic which is currently being in a process of significant change due to unfavourable demographical development in our country - birth-rate is decreasing, average life expectancy is increasing as well as the average age of a population. The result of ageing of the Czech population is an inability to maintain the current system, because of its financial demands. Old age pension is the most common benefit of a social insurance and its costs represent the highest expenses of the social insurance. Old age pension is supposed to substitute the loss or restriction of a salary which are caused by the age as well as by social occurrence. The thesis is composed of five chapters. The most important terminology related to old age pension is defined in the first part, followed by the description of its historic development, which has had an impact on the Czech legislation used nowadays. The paper also focuses on the conditions of an old age pension legitimate claim and describes the process that is used in terms of social insurance procedure. The Czech old age pension scheme was compared to the one used in the United States of America and Slovakia and also the current old age pension reform was explained. The third chapter is the most...
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